Music wholesale prices are based on the effective blended VAT rate for all applicable countries that use the currency. In the event that one of these countries or regions is subjected to a new, higher, or lower VAT rate, adjustments to wholesale prices will be determined based on the new blended VAT rate.
For Apple Music, since minimum wholesale prices are by country or region, any changes to the VAT rate will affect the wholesale price proportionately for the specific country or region.
For music downloads, the recent Romanian VAT rate change (effective January 1, 2017) did not change the blended VAT rate applied across all Euro currency countries or regions, so wholesale prices remain the same.
For Apple Music, since wholesale prices vary by country or region and reflect that particular country’s or region’s VAT rate, the recent Romanian VAT rate change resulted in an increase in wholesale prices in Romania.
Apple Distribution International Limited has exporter status under Irish VAT law and is entitled to purchase from you with no charge of Irish VAT. Review the current Apple Distribution International Limited authorization from the Revenue Commissioners.
For additional reference, download the pre-2015 version of the Apple Distribution International authorization from the Revenue Commissioners.